Relevansi risiko pengukuran laba bersih laba komprehensif dan laba nilai wajar studi pada Bank Bank yang terdaftar di bursa efek Indonesia = risk relevance of net income comprehensive income and fair value income a study on Banks listed in Indonesian stock exchange / Muhammad Alfian Rosyadi
(Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014)
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| [Penelitian ini menguji relevansi risiko atas tiga model pengukuran laba yaitu netincome, comprehensive income dan full fair value income bank-bank di Indonesiatahun 2010-2013. Relevansi diukur melalui hubungan antara volatilitas netincome, volatilitas incremental pada laba komprehensif serta volatilitasincremental pada laba nilai wajar (full fair value income) terhadap harga saham,tingkat return harga saham dan volatilitas harga saham. Hasil penelitianmenemukan bahwa volatilitas incremental pada laba komprehensif serta volatilitasincremental pada laba nilai wajar (full fair value income) berhubungan signifikanterhadap harga saham, tingkat return harga saham serta volatilitas harga saham.Hal ini mengimplikasikan bahwa pengungkapan nilai wajar atas aset dan liabilitaskeuangan dipakai oleh investor dalam rangka mengambil keputusan bisnissehingga sebaiknya informasi atas nilai wajar aset dan liabilitas keuangandimasukan menjadi komponen dalam laporan laba rugi tidak hanya dicantumkandalam catatan atas laporan keuangan., The objective of this study is to examine the risk relevance of three models ofincome measurement: net income, comprehensive income and the full fair valueincome on banks in Indonesia for 2010-2013. Relevance is measured by therelationship between the volatility of net income, incremental volatility ofcomprehensive income and incremental volatility of full fair value of income tostock prices, stock prices return and stock price volatility. The results of thisresearch explains that incremental volatility of comprehensive income andincremental volatility of full fair value income are significant to stock prices,stock prices return and the stock price volatility. It is implied that the fair valuedisclosure of financial assets and liabilities is used by investors in their businessanalysis, therefore the information of the fair value of financial assets andliabilities should be made into income statement and not be disclosed only innotes to the financial statements.] |
 S58323-Muhammad Alfian Rosyadi.pdf :: Unduh
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| No. Panggil : | S58323 |
| Penerbitan : | [Place of publication not identified]: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014 |
| Program Studi : |
| Bahasa : | ind |
| Sumber Pengatalogan : | LibUI ind rda |
| Tipe Konten : | text |
| Tipe Media : | unmediated ; computer |
| Tipe Carrier : | volume ; online resource |
| Deskripsi Fisik : | xiii, 58 pages : illustration ; 28 cm + appendix |
| Naskah Ringkas : | |
| Lembaga Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 3 |
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| S58323 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20403327 |
